257.72% is the change from 123 to 440
Calculation steps:
[( 440 - 123 ) ÷ 123] x 100 = 257.72%
Formula
Percentage change = [(440 - 123) / 123] x 100
Subtract the new number by the original number
440 - 123 = 317
317 ÷ 123 = 2.5772357723577235
2.5772357723577235 x 100 = 257.72%